# ASC 505-10-S45: Equity — Overall — SEC 45 Other Presentation Matters

Source: FASB Accounting Standards Codification, Basic View

[Read online](https://asc.understandingaccounting.org/asc/505/10/#sec-45-other-presentation-matters)

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## ASC 505-10-S45: SEC 45 Other Presentation Matters

[Read section](https://asc.understandingaccounting.org/asc/505/10/#sec-45-other-presentation-matters)

SEC content: yes

#### Discounts on and Unamortized Balances of Shares

##### [505-10-S45-1](https://asc.understandingaccounting.org/asc/505/10/#505-10-S45-1)

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See paragraph [505-10-S99-2](https://asc.understandingaccounting.org/asc/505/10/#505-10-S99-2), Regulation S-X Rule 4-07, for requirements on presenting discounts on shares and unamortized balances of shares.

#### Preferred Stock that Is Not Redeemable or Redeemable Solely at the Option of the Issuer

##### [505-10-S45-2](https://asc.understandingaccounting.org/asc/505/10/#505-10-S45-2)

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See paragraph [210-10-S99-1](https://asc.understandingaccounting.org/asc/210/10/#210-10-S99-1), Regulation S-X Rule 5-02.29, for requirements on presenting preferred stock that is not redeemable or redeemable solely at the option of the issuer.

#### Common Stock

##### [505-10-S45-3](https://asc.understandingaccounting.org/asc/505/10/#505-10-S45-3)

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See paragraph [210-10-S99-1](https://asc.understandingaccounting.org/asc/210/10/#210-10-S99-1), Regulation S-X Rule 5-02.30, for presentation requirements for common stock.

#### Other Stockholders' Equity

##### [505-10-S45-4](https://asc.understandingaccounting.org/asc/505/10/#505-10-S45-4)

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See paragraph [210-10-S99-1](https://asc.understandingaccounting.org/asc/210/10/#210-10-S99-1), Regulation S-X Rule 5-02.31, for presentation requirements for other stockholders' equity.

#### Subordinated Debt

##### [505-10-S45-5](https://asc.understandingaccounting.org/asc/505/10/#505-10-S45-5)

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See paragraph [470-10-S99-2](https://asc.understandingaccounting.org/asc/470/10/#470-10-S99-2), SAB Topic 4.A, for SEC Staff views on prohibiting the presentation of subordinated debt within stockholders' equity.

#### Presentation of S Corporation Undistributed Earnings in Financial Statements upon Termination of S Election

##### [505-10-S45-6](https://asc.understandingaccounting.org/asc/505/10/#505-10-S45-6)

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See paragraph [505-10-S99-3](https://asc.understandingaccounting.org/asc/505/10/#505-10-S99-3), SAB Topic 4.B, for SEC Staff views on presenting S corporation undistributed earnings on the date the S election is terminated.

#### Receivables Arising from the Issuance of Capital Stock to Officers and Other Employees

##### [505-10-S45-7](https://asc.understandingaccounting.org/asc/505/10/#505-10-S45-7)

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See paragraph [310-10-S99-2](https://asc.understandingaccounting.org/asc/310/10/#310-10-S99-2), SAB Topic 4.E, for SEC Staff views on presenting receivables arising from sales of capital stock to officers and other employees.

#### Presentation of Equity Section in Limited Partnership Financial Statements

##### [505-10-S45-8](https://asc.understandingaccounting.org/asc/505/10/#505-10-S45-8)

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See paragraph [505-10-S99-5](https://asc.understandingaccounting.org/asc/505/10/#505-10-S99-5), SAB Topic 4.F, for SEC Staff views on presenting equity in limited partnership financial statements.

#### Presentation of Notes and Other Receivables in a General Partner's Balance Sheet

##### [505-10-S45-9](https://asc.understandingaccounting.org/asc/505/10/#505-10-S45-9)

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See paragraph [310-10-S99-3](https://asc.understandingaccounting.org/asc/310/10/#310-10-S99-3), SAB Topic 4.G, for SEC Staff views on presenting certain notes and other receivables in a general partner's balance sheet.

##### [505-10-S45-10](https://asc.understandingaccounting.org/asc/505/10/#505-10-S45-10)

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[Paragraph superseded by Accounting Standards Update No. 2012-03](https://asc.understandingaccounting.org/updates/asu-2012-03/).